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【判断题】
财务报告是去整体财务状况的一个总结,其中财务报表用数据反映企业经营管理情况,除了财务报表,还有许多其他有用的信息会在财务报告中对外披露。比率分析由于技术和比较过程只涉及财务数据的比较,如果分析人员不注重参考大量报表附注内容,结合非会计信息进行分析,就有可能造成对报表理解的偏差,甚至误解公司的实际情况。
A.
正确
B.
错误
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参考答案:
举一反三
【判断题】During inflationary periods, the use of the LIFO method of costing inventory will result in a greater amount of net income than would result from the use of the FIFO method.()
A.
正确
B.
错误
【单选题】The choice of an inventory costing method will affect:
A.
the ending inventory.
B.
the cost of goods sold.
C.
the ending inventory and cost of goods sold.
D.
none of the above.
【单选题】纠正休克并发的酸中毒,关键在于
A.
及时应用大量纠正酸中毒的药物
B.
改善组织灌注
C.
过度通气
D.
利尿排酸
E.
提高血压
【多选题】Marginal costing and absorption costing are different techniques for assessing profit in a period. If there are changes in inventory during a period, marginal costing and absorption costing give diffe...
A.
If inventory levels increase, marginal costing will report the higher profit.
B.
If inventory levels decrease, marginal costing will report the lower profit.
C.
If inventory levels decrease, marginal costing will report the higher profit.
D.
If the opening and closing inventory volumes are the same, marginal costing and absorption costing will give the same profit figure.
【单选题】从核算效益看,对所有会计事项不分轻重主次和详略,采用完全相同的会计程序和处理方法,不符合(    )会计信息质量要求。
A.
及时性    
B.
谨慎性
C.
相关性    
D.
重要性
【单选题】When comparing the operating incomes between absorption and variable costing, and beginning finished goods inventory exceeds ending finished goods inventory, it may be assumed that:
A.
Sales increased during the period
B.
Variable cost per unit is less than fixed cost per unit
C.
Absorption costing income exceeds variable costing income
D.
Variable costing income exceeds absorption costing income
【单选题】从核算效益看,对所有会计事项不分轻重主次和繁简详略,采取完全相同方法,不符合( )。
A.
可理解性
B.
谨慎性
C.
相关性
D.
重要性
【简答题】How many strokes are there in the following Chinese character?
【简答题】How many strokes are there in the following Chinese character?(答案用阿拉伯数字形式填写)
【单选题】从核算效益看,对所有会计事项不分轻重主次和繁简详略,采用完全相同的处理方法,不符合()要求
A.
明晰性
B.
谨慎性
C.
相关性
D.
重要性
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